Architectural Design Parent-subsidiary Tax Planning Research

Tax planning can reduce the tax burden of enterprises, to prevent tax risk, realizes the whole financial income, especially in the new-round tax system reform in China, the enterprise tax planning has important practical significance. January1,2012, Shanghai as a pilot area, their administrative areas within the scope of the transportation industry and modern service industry has been part of the business tax change VAT, due to the pilot enterprise tax changed, tax planning scheme must inevitably face adjustment.In this paper, in Shanghai transportation industry and part of modern service industry business tax change VAT pilot as A background, A building design parent and subsidiary companies as the research main body, the architectural design of A parent and subsidiary companies tax planning scheme, this paper focuses on the business tax change after value added tax for the industry influence of tax planning scheme, and in the light of tax reform change, it puts forward corresponding tax planning strategy, the architectural design of A group of the parent and subsidiary companies tax planning has obvious significance and, for the next constantly to be included in the scope of similar enterprises to provide some reference.This paper is divided into five parts:The first part, introduction. Firstly introduces the research background, purpose and significance, and then at home and abroad and the research of the development of the tax planning based on constructed in this paper, the content, the method and train of thought.The second part, the related theories. Detailed introduces the enterprise group theory, tax planning theory, value added tax planning theory, and introduced the business tax change VAT tax reform background, general VAT taxpayer cognizance standard for tax planning and tax reform of the influencing factor analyses.The third part, the paper introduces the architectural design of A group of the parent and subsidiary companies evolution, the organization structure and the business features and the finance and taxation management system.The fourth and fifth part is this article core and key. The fourth part introduces A architectural design group parent and subsidiary companies in the original business tax next business tax, personal income tax, enterprise income tax three categories of taxes of the tax planning scheme. The fifth part first discusses the VAT change after A architectural design company in tax, accounting, internal management, the collection management effect, then puts forward the tax planning countermeasures and supporting measures.The sixth part is the conclusion and prospect.